Form 67 is an important document by which residents can claim the tax deducted in a foreign state. This form must be furnished to claim the FTC by a taxpayer, as per the rules of the Income Tax Department, Section 128(9). Before the end of the assessment year, a taxpayer is also required to fill out the Form 67 for the original return under section 139(1), or belated return section 139(4), which is for the year 2024-25. Additionally, to claim the tax credit, you must file Form 67 before December 31, 2024.
From what I understand, whether you need Form 67 depends on your residential status. I'm an NRI living in the UAE, and I didn't have to file it because I wasn't claiming any Foreign Tax Credit in India. It's worth checking your tax residency first because that determines which rules apply.
I filed Form 67 last year because I was an Indian tax resident and had already paid tax on dividend income in the US. My CA explained that the form is used to claim Foreign Tax Credit so that the same income isn't taxed twice. I filed it online before completing my ITR.
The information filled in the Form 67 must match the ITR data, which are:
Can anybody please tell me whether I have to fill out Form 67 if I have taxes withheld by a foreign employee?
You need to fill form 67 to claim the foreign tax credit in your Indian tax return, if the taxes with withheld by a foreign employee. You also need to refer to articles 15 and 16 of the Double Taxation Avoidance Agreement (DTAA) with respect to the allowability of credit.
Share Your Thoughts and Connect with Others.
I filed my Indian income tax return for FY 2025-26 (AY 2026-27) and was expecting a refund, but I haven't received it yet. I’m an NRI living in the US...
I’m an NRI living in the US and preparing my Indian income tax return for FY 2025-26 / AY 2026-27. I’m confused about whether I should choose the old tax...
I received an income tax notice on my e-Filing account, and I'm trying to understand how I should respond to it. I'm an NRI living in the US and filed...
I’m an NRI living in the US and preparing my Indian income tax return for FY 2025-26. I have some income in India from bank interest and a property, and...
I saw that the IRS opened the 2026 tax filing season on January 26, 2026, and I'm trying to understand what this means for people who need to file their...
10BD under the Income Tax Act. I understand that it relates to reporting donations received by certain trusts, institutions and NGOs, but I'm not completely clear about who is actually...
I came across Form 138 under the Income-tax Act, 2025 while looking into the new income-tax forms applicable from Tax Year 2026-27. From what I understand, Form 138 is connected...
I filed my Indian income tax return recently and the return has been successfully submitted, but I’m still waiting for my income tax refund. I’m an NRI living in the...
I'm an NRI living in the USA and recently sold a property in India. After paying the applicable taxes, I'm planning to transfer the sale proceeds to my overseas bank...
I'm currently living in the UK and trying to file my Indian Income Tax Return through the Income Tax e-Filing portal. While submitting my return, I ran into a technical...
Let Savetaxs guide you to the perfect solution for all your queries.
I was confused about this too. My tax consultant told me that Form 67 isn't required just because you have foreign income. It's mainly needed if you're claiming a Foreign Tax Credit in India under the DTAA or the relevant provisions of the Income-tax Act. Requirements can vary depending on your situation, so I would verify it before filing.